In this review of taxation and the British Virgin Islands, Conyers Corporate Counsel Nicholas Kuria discusses some of the most commonly misunderstood notions relating to the use of offshore jurisdictions, with a focus on the...more
On 4 November 2022, in the case of FCA v Papadimitrakopoulos & Gryparis1 , the UK High Court reaffirmed the principle that information obtained via Mutual Legal Assistance (MLA) requests can only be used for the purpose for...more
The following BVI legislative supplements to the Mutual Legal Assistance (Tax Matters) Act (“MLA Act”) and the International Tax Authority Act (“ITA Act”) were gazetted on 13 June 2022: The Mutual Legal Assistance (Tax...more
U.S. criminal law has a long reach outside the borders of the United States. Australian companies and individuals whose activities touch on the United States—even without having offices or any physical presence in the United...more
In a striking rebuke, the U.K. Supreme Court found that the U.K. Serious Fraud Office (“SFO”) overstepped its authority when it tried to access corporate documents from the United States. The U.K. Supreme Court’s message to...more
The Anti-Money Laundering Act of 2020 (AMLA 2020) became law on Jan. 2, 2020, when Congress overrode President Donald Trump's veto of the National Defense Authorization Act. AMLA 2020 is the most consequential anti-money...more
Last month the UK-US Bilateral Data Access Agreement (“Agreement”) came into effect. It is the first agreement to be put in place under legislation introduced to address contemporary challenges to data-gathering by domestic...more
The United States and the United Kingdom entered into the world’s first ever Clarifying Lawful Overseas Use of Data Act (CLOUD Act) agreement on October 3, 2019 (the Agreement). The Agreement, which will enter into force...more
The UK and the US signed a new data-sharing agreement on 3 October designed to facilitate the exchange of evidence and enhance co-operation between the two countries and their respective investigatory authorities. The first...more
The Department of Justice announced yesterday that the United States and the United Kingdom have entered into the first of the international executive agreements authorized under the Clarifying Overseas Use of Data (CLOUD)...more
Why does this topic matter to organisations? The GDPR is now the main instrument governing EU data protection law across all Member States. The Directive, which was almost 20 years old, has been repealed. However, the...more
Since it was enacted in March 2018, the Clarifying Lawful Overseas Use of Data Act (CLOUD Act) has been controversial with privacy advocates in the United States and the subject of sustained criticism by the European...more
On June 12, 2018, following its extraordinary meeting the day before in Strasbourg, the European Parliament’s Civil Liberties, Justice and Home Affairs Committee (“LIBE”) called on the European Commission (“Commission”) to...more
On March 23, 2018, President Trump signed into law the Consolidated Appropriations Act, 2018, which contained a section entitled the Clarifying Lawful Overseas Use of Data (CLOUD) Act. The CLOUD Act significantly revises the...more
On April 17, 2018, at the request of both sides of United States v. Microsoft Corp., the U.S. Supreme Court remanded and dismissed one of the most closely watched privacy cases of the last several years just a few weeks after...more
In United States v. Microsoft Corporation, the question that made its way through the Southern District of New York, the Second Circuit Court of Appeals, and then to the Supreme Court is: Under what circumstances may federal...more